BFH judgements of 24 September 2026: Five new rulings on travel expenses, household management and mergers
The Federal Fiscal Court (BFH) has published five new judgements on maintaining two households, permanent establishments, goodwill and vehicle brokerage.
Maintaining two households as a self-employed person: Federal Fiscal Court clarifies the deduction for journeys home to the family home
The Federal Fiscal Court (BFH) clarifies when self-employed people are considered to have two households and what is tax-deductible when travelling home to visit family.
Dual household arrangements for the self-employed: Federal Fiscal Court clarifies deduction limits for travel expenses
BFH ruling: Travel expenses incurred by self-employed persons maintaining two households are only deductible as business expenses to a limited extent.